Reliance on paragraph 143
1
Subject to paragraph (2), an individual may rely on paragraph 14 if—
a
the individual has given a paragraph 14 notice to Her Majesty’s Revenue and Customs, and
b
Her Majesty’s Revenue and Customs have accepted that notice by issuing a certificate to the individual.
2
An individual may not rely on paragraph 14 if—
a
Her Majesty’s Revenue and Customs have refused to accept a paragraph 14 notice in accordance with regulation 6,
b
Her Majesty’s Revenue and Customs have revoked the certificate in accordance with regulation 11, or
c
a paragraph 14(4) event has occurred.